“…(Case C-103/09) [2011] STC 596. I do not think that the court can have intended to set up a third distinct test, in addition to the two which are set out in paras 74-75 and repeated in its o…”
“…C, Lewison LJ referred to the post-Halifax decision of the CJEU in the Weald Leasing case (Case C-103/09, Revenue and Customs Commissioners v Weald Leasing Ltd [2011] STC 596) as authority for the proposition that consideration of the first test “positively requires an examination of the object and effects of the impugned transactio…”
“…Lord Sumption’s discussion in Pendragon, at [11],of Case C-103/09 Revenue and Customs Commissioners v Weald Leasing Ltd EU:C:2010:804;[2011] STC 596, is relevant here. In Weald Leasing Ltd,in order to obtain a tax advantage a taxpayer chose to take equipment on lease from an intermediate company rather than…”